Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
In case the Sanctioning Authority has not prescribed any
time frame for the utilization of grant, the grant will be spent
upon the specified object within a reasonable time, normally
a period of one year from the date of issue of sanction
In case, any portion of the grant is not ultimately required for
expenditure upon the specified objective, the same should
be surrendered.
• Verify whether training has been imparted to perform tasks
related to programme/ scheme
6 Utilization certificates • Risk of non utilization of the funds for
the implementation of the scheme
• Verify that in case the State Government incurs expenditure
through local bodies or private institutions, the State Government
should furnish the necessary Utilization Certificates
• Verify that there is no tendency on the part of the Government to
continue disbursing fresh grants to a grantee when substantial
amounts out of the earlier grants remain unutilized
• Verify whether an adequate machinery is available with the
executive authorities to maintain a constant watch over the
progress of expenditure from the grant, the continued solvency of
the grantee and the safety of the funds provided
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